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Drivers of tight carbon control in the context of climate change regulation

Author

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  • Binh Bui
  • Larelle Chapple
  • Thu Phuong Truong

Abstract

Our study examines the drivers of tight budgetary control in carbon management in the context of climate change regulation. Using the setting of New Zealand Emissions Trading Scheme (ETS), our study explores how firms manage their carbon performance using carbon‐focused budgetary control. Based on a survey data from New Zealand firms, including both those with and those without an ETS compliance obligations, our results suggest that economic and regulatory environmental pressures, the level of proactiveness of emissions management strategy, the level of integration of carbon issues in strategic and operational processes and the perceived importance of carbon issues are the significant drivers of tight carbon‐focused budgetary control.

Suggested Citation

  • Binh Bui & Larelle Chapple & Thu Phuong Truong, 2020. "Drivers of tight carbon control in the context of climate change regulation," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(1), pages 183-226, March.
    • Handle: RePEc:bla:acctfi:v:60:y:2020:i:1:p:183-226
    DOI: 10.1111/acfi.12320
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    Cited by:

    1. Binh Bui & Muhammad Nurul Houqe & Muhammad Kaleem Zahir-ul-Hassan, 2022. "Moderating effect of carbon accounting systems on strategy and carbon performance: a CDP analysis," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 33(4), pages 483-524, December.
    2. Binh Bui & Carolyn Fowler, 2022. "Carbon controls in a New Zealand electricity utility: An application of theoretical triangulation," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4423-4451, December.
    3. Rong He & Le Luo & Abul Shamsuddin & Qingliang Tang, 2022. "Corporate carbon accounting: a literature review of carbon accounting research from the Kyoto Protocol to the Paris Agreement," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(1), pages 261-298, March.
    4. Babajide Oyewo & Venancio Tauringana & Babajide Moses Omikunle & Olusola Owoyele, 2022. "The global management accounting principles (GMAP) and the relationship between organizational design elements," Accounting Research Journal, Emerald Group Publishing Limited, vol. 35(5), pages 637-659, March.
    5. Ashish Dwivedi & Claudio Sassanelli & Dindayal Agrawal & Md. Abdul Moktadir & Idiano D'Adamo, 2023. "Drivers to mitigate climate change in context of manufacturing industry: An emerging economy study," Business Strategy and the Environment, Wiley Blackwell, vol. 32(7), pages 4467-4484, November.
    6. Jibriel Elsayih & Rina Datt & Qingliang Tang & Ali Hamid & Maria Estela Varua, 2023. "Exploring the determinants of carbon management system quality: The role of corporate governance and climate risks and opportunities," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(4), pages 4065-4091, December.

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